Leonova L. Accounting of tangible assets and their reproduction (on the materials of coal mines of Donbass)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U001076

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

27-02-2004

Specialized Academic Board

К 64.088.02

Essay

The process of accounting of tangible assets at the coal mines in Donbass.Treatment of theoretical and practical recomendetions on perfectionof tangible assets accounting and economicgrounds of accounting policy. Methods: cause and effect connection, dynamic modulation, economic-statistical. The capitalization of repair cost by decreasing of depreciation for the first time is proposed in our country; the system of objects encoding of repair cost is created. Are advanced: accounting of tangible assets free receiving, accounting of revaluation results, repair cost and depreciation. Coal mines, audit firms, educational institutions of economic structure.

Files

Similar theses